Insulglass Corp. v. Commissioner
United States Tax Court
The notice of deficiency was issued more than 3, but less than 6, years after petitioners' 1976 return was filed. In a motion for partial summary judgment, petitioners contend that the 6-year statute under sec. 6501(e)(1)(A), I.R.C. 1954, does not apply. For purposes of the motion, petitioners concede that there were items of gross income omitted from their 1976 return.
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The notice of deficiency was issued more than 3, but less than 6, years after petitioners' 1976 return was filed. In a motion for partial summary judgment, petitioners contend that the 6-year statute under sec. 6501(e)(1)(A), I.R.C. 1954, does not apply. For purposes of the motion, petitioners concede that there were items of gross income omitted from their 1976 return. Held: Petitioners' motion for partial summary judgment denied. 1. The fact that agents of respondent discovered the items of omitted income during the audit and prior to the expiration of the usual 3-year statute does not…
1Opinion of the Court
Featherston, Judge:
This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for the purpose of conducting the hearing and ruling on James and Judith Ninowski’s motion for partial summary judgment. After a review of the record, we agree with and adopt his opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Caldwell, Special Trial Judge: This case is presently before the Court on James and Judith Ninowski’s (petitioners) motion for partial summary judgment filed on April 2, 1984, pursuant to Rule 121.1
Respondent determined the following deficiencies and additions…
2Cases cited8 opinions
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Roschuni v. CommissionerUnited States Tax Court · 1965
- Goldring v. CommissionerUnited States Tax Court · 1953
- Houston v. CommissionerUnited States Tax Court · 1962
- Estate of Herman Klein, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
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